Income Tax Appellate Tribunal - Chennai
The Sub Registrar, Virudhunagar vs Assessee on 28 June, 2012
IN THE INCOME TAX APPELLATE TRIBUNAL
'B' BENCH, CHENNAI
BEFORE SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER
AND SHRI VIKAS AWASTHY, JUDICIAL MEMBER
I.T.A. No. 360/Mds/2012
(Assessment Year : 2010-11)
The Sub Registrar, The Director of Income Tax,
Sub Registrar Office, Intelligence & Criminal
No.5/273, COLONY, v. Investigation,
Kunnur - 626 125. Chennai - 600 034 .
Virudhu Nagar District.
(Appellant) (Respondent)
Appellant by : Shri M. Karunakaran, Advocate
Respondent by : Shri Vikramaditya, JCIT
Date of Hearing : 28.06.2012
Date of Pronouncement : 11.07.2012
O R D E R
PER ABRAHAM P. GEORGE, ACCOUNTANT MEMBER :
This is an appeal filed against penalty levied under Section 271FA of the Income Tax Act, 1961 (in short "the Act') by Director of Income- tax(I&CI),Chennai vide his order dated 8.12.2011.
2. Counsel for the assessee fairly admitted that Co-ordinate Bench of the Tribunal had taken a view that order under 2 I.T.A. No. 360/Mds/12 Section 271FA is not appealable under Section 253 of the Act. We find that Section 253, which lists out the orders which are appealable before this Tribunal, does not have in it an order under Section 271 FA of the Act. Nevertheless we find that vide section 246A(1)(q) an order imposing penalty under Chapter XXI of the Act is appealable before Commissioner of Income Tax(Appeals), and Section 271FA of the Act falls within Chapter XXI of the Act. With this observation, we dismiss this appeal.
3. In the result, appeal of the assessee is dismissed. The order was pronounced in the Court on Wednesday, the 11th of July, 2012, at Chennai.
sd/- sd/-
(Vikas Awasthy) (Abraham P. George)
Judicial Member Accountant Member
Chennai,
Dated the 11th July, 2012.
Kri.
Copy to: (1) Appellant
(2) Respondent
(3) DIT(I&CI), Chennai-34
(4) D.R.
(5) Guard file